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TMI Blog2008 (11) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. The stay petition has been filed by M/s. Balmer Lawrie Co. Ltd. against the Order-in-Appeal dated 5-12-2006 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone II. The Commissioner (Appeals), vide the impugned Order, upheld the Order-in-Original dated 7-5-2006 passed by the Assistant Commissioner, by which the demand of Rs. 5,26,292/- together with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicants that they have taken the credit of the duty paid on the quantity as evidenced from the delivery/duty paying documents by the suppliers, as received in the factory. 4.1 It is their further submission that the annual stock taking conducted by the auditors is only to streamline and ascertain the actual stock as on the last day of the financial year/first year of the succeeding fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost negligible and; that in the absence mis-statement or mis-declaration etc. extended period is not invokable. 5. The learned S.D.R. reiterated the findings of the lower authorities below and further relied upon the Larger Bench decision of the Tribunal in the case of Rourkela Steel Plant v Commissioner of Central Excise, Bhubaneshwar reported in 2008 (227) E.L.T. 522 (Tri-LB). 6. I have cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw materials from the storage place and onwards for further process. The Tribunal in the case of Denso Kirloskar Industries Pvt. Ltd. v CCE, Bangalore reported in 2006 (195) E.L.T. 102 (Tri.-Bang.) has held that when large number of inputs are handled, the shortage of 0.6% is reasonable in the absence of their clandestine removal/malafides. The Tribunal in the case of M/s Hindustan Zinc Ltd. v CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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